Leo Varadkar (Dublin West, Fine Gael)
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Question 149: To ask the Minister for Enterprise, Trade and Employment the action an employee can take to have their wages paid where a company has ceased trading; and if he will make a statement on the matter. [33114/07]

Billy Kelleher (Cork North Central, Fianna Fail)
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Where a company has ceased trading but is still solvent and has not paid an employee in full, the employee may refer a complaint against that company to a Rights Commissioner. In accordance with the Payment of Wages Act 1991 non-payment of wages properly payable by an employer to an employee on any occasion will be regarded as an unlawful deduction from wages unless the deficiency or non-payment is attributable to an error of computation.

A complaint to the Rights Commissioner may be made by giving them notice of it in writing on the appropriate form. The form is available from the Rights Commissioner Service or from Information Services in the National Employment Rights Authority (NERA). Such a complaint must be made within a period of 6 months beginning on the date of the contravention to which the complaint relates. If the Rights Commissioner is satisfied that there are exceptional circumstances s/he may decide to extend the period for up to a further 6 months.

Where a Company has ceased trading and is insolvent then the Insolvency Payments Scheme, operated under the Protection of Employees (Employers' Insolvency) Act, 1984, and administered by my Department, provides for the payment of certain wage-related entitlements where an employee's employment is terminated as a result of the employer's insolvency. These entitlements include arrears of wages, sick pay, holiday pay, minimum notice, etc. However, claims under the Scheme can only be processed if a company is formally insolvent within the definition of the Act and a "relevant officer" — normally a receiver or liquidator — has been appointed and certifies the claims.

Leo Varadkar (Dublin West, Fine Gael)
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Question 150: To ask the Minister for Enterprise, Trade and Employment the action an employee can take to get a P45 where a company has ceased trading; and if he will make a statement on the matter. [33115/07]

Billy Kelleher (Cork North Central, Fianna Fail)
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I am advised by the Revenue Commissioners that a Form P45 is required, under PAYE regulations, to be given by an employer to an employee on cessation of employment. This form certifies the employee's pay, tax and PRSI contributions from the start of the tax year to the date of the cessation, and also certifies that the deductions have been made in accordance with the instructions given by Revenue.

Should reasonable requests for issue of a P45 be refused, the employee should notify their local Revenue office in writing, that they have failed, after several attempts, to get a P45 and the matter will be followed up by Revenue. An employer who fails to issue a P45 may be subject to civil penalties under Section 987 of the Taxes Consolidation Act for breach of the PAYE regulations, or may be charged with a Revenue offence under Section 1078 of the same Act, for failing, without reasonable excuse, to issue a required certificate or notification.